Contrôleurs de gestion et performance individuelle au travail :Une étude exploratoire des capacités mobilisées (notice n° 1052997)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02895cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250128012141.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Ben Hamadi, Zouhour |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Contrôleurs de gestion et performance individuelle au travail :Une étude exploratoire des capacités mobilisées |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2025.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 2 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The literature indicates that management controllers play diverse and multifaceted roles. The objective of this work is to distill an abundant body of literature by identifying the capacities that management controllers mobilize in fulfilling these roles, and by determining which dimensions of individual performance at work (IPW) these capacities are associated with. To achieve this objective, we conducted a focus group and fourteen semi-structured individual interviews. Data analysis, performed using IRaMuTeQ software and thematic analysis, made it possible to identify three areas of capabilities: “Accounting applications,” “support,” and “adaptability.” Our findings demonstrate that these capacity areas align with the three dimensions of IPW. We therefore suggest that these three identified areas of capabilities (the “three A’s”) can be harnessed to assess the IPW of management controllers. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | La littérature montre que les rôles tenus par les contrôleurs de gestion sont multiples et de nature diverse. L’objectif de ce travail est de simplifier une littérature foisonnante en identifiant les capacités que les contrôleurs de gestion mobilisent dans l’exercice de ces rôles et de déterminer à quelles dimensions de la performance individuelle au travail (PIT) elles sont associées. Pour atteindre cet objectif, nous avons réalisé un focus groupe et quatorze entretiens individuels semi-directifs. L’analyse des données réalisée via le logiciel IRaMuTeQ et d’une analyse thématique permet d’identifier trois domaines de capacités : « Applications comptables », « Accompagnement » et « Adaptabilité ». Nos résultats montrent ensuite que ces domaines de capacités peuvent être associés aux trois dimensions de la PIT. Notre proposition consiste ainsi à soutenir que les trois domaines de capacités identifiés (les 3 A) semblent mobilisables pour apprécier la PIT du contrôleur de gestion. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | roles |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | management controller |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | individual performance at work (ipw) |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | capacities |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | roles |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | management controller |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | individual performance at work (ipw) |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | capacities |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Bahri, Moujib |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Chapellier, Philippe |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Fadil, Nazik |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | ACCRA | 22 | 1 | 2025-01-27 | p. 15-48 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-accra-2025-1-page-15?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-accra-2025-1-page-15?lang=fr&redirect-ssocas=7080</a> |
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